Working abroad - first month income query

[DalFet]

Grateful for any advice! I have been living abroad for the last 8 years and will be moving back to the UK in June. I have been offered a job from a UK-based company, with a trial month starting in March, which is sooner than I expected. The role is home-based (and will hopefully continue once I'm back in the UK) and I will be paid a one-off fee for the trial month. If the trial month is successful, I will be directly employed with a salary, and my employer will handle my tax requirements. My question is what to do about income tax on this first month - am I class as self-employed in this instance? Does my residency status affect it? Part of my move back to the UK involves obtaining a visa for my partner satisfying Home Office income requirements, so I need to ensure that all of my finances are correctly dealt with, and I am very confused!

Thank you so much.

[AGoodman]

Strong likelihood it will be PAYE deducted at source - and probably at the emergency rate so it will be higher than it should be, even if you were resident. Your employer may be able to get you on a non-resident code (to avoid you paying any tax) but I don't know how easy that is in this situation.

If tax is deducted, you should be able to reclaim it after 5 April on the basis you were non-UK resident and carried out your work abroad.

You may also need to declare the income in your current home country.

[DalFet]

Thank you so much. I'll look into tax requirements for where I'm living.

My 'employer' (I suppose more accurately 'client' in this case) is now making noises about keeping me on as self-employed after this trial, whereby I will invoice them for 40hrs a week long term but without a contract, which I am not thrilled about as it affects (delays) my partner's visa application. In this case should I register as self employed now just in case? Worried about penalties for informing HMRC late. The board is meeting next month to decide my fate. I understand that HMRC may consider me effectively employed under these circumstances, but I'm not sure where that leaves me. Apologies for the laboured description - nothing's ever simple is it?

Very gratefully...

[darthblingbling]

40 hour a week contract and he wants you to be self employed....sounds like you're employed to me